This two-hour ethics course explores valuation ethics and cases. A power-point presentation is backed up by an outline and a complete 10-case file for reference. The presentation is interesting as it implies that IRS finds that valuation practitioner discipline may be less efficient than various practitioner penalty provisions, and the use of taxpayer economic consequences. An implied larger problem is the short sighted appraiser selection criteria that results in (a) minimalist appraisal, by (b) unqualified or low-effort appraisers; much of which may be based upon taxpayer reluctance to ascribe value to a high-quality appraisal. The case facts teach lessons through the stories of published cases.
Curt Harrington specializes in taxation, high technology patents, and intellectual property taxation. He has prepared and prosecuted patents in electrical, chemical and mechanical technologies and has served as an associate counsel in patent and trade secret litigation. Curt was previously an adjunct professor of law at the Golden Gate University School of Law and the Georgia Institute of Technology. He is a current member of the State Bars of California, Texas, Arizona and Nevada.
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